Taxation report and policy briefs publish

29 August 2008

The Foundation for Law, Justice and Society has published a report and collection of policy briefs examining various aspects of the tax system and suggesting areas for reform.

David Duff, Associate Professor of Law at Toronto University, explores the principles on which a fair tax system should be based, proposing a pluralistic system to address the various needs of raising revenue for public expenditure, regulating socio-economic behaviour, and distributing resources fairly.

The Director of the Max-Planck Institute for the Study of Societies Jens Beckert compares popular attitudes to inheritance taxation in the United States and Europe, to provide a sociological explanation for the particularly controversial nature of this tax.

Ed McCaffery, an internationally recognized expert in tax law, proposes a wholesale reform of the tax system, arguing that a progressive spending tax would alleviate the social problems of too little savings, too much consumption, and vast inequality.

Read the report and policy briefs here